Takes Effect

Takes effect

California Taxes and fees

Fees to consultants for local sales tax sharing deals are capped at $250,000 or 5%

Consultants paid for arranging a local sales tax sharing agreement can't receive more than 5% of the shared tax revenue or $250,000, whichever is lower. Agency staff and unpaid technical advisers are excluded, and only agreements made on or after the start date count.

Who it affects

Cities, counties, businesses and their tax sharing consultants

When

This law takes effect on January 1, 2027. California laws take effect on January 1 of the year after they are signed, unless the law says otherwise.

Official text

California SB 1172: Bradley-Burns Uniform Local Sales and Use Tax Law: tax sharing agreements.
On California Legislative Information. The official text is what counts; read it before you act.

Not legal advice. Plain-English summaries to help you find what changes and when. Not legal advice: read the official text, and ask a lawyer about your situation.

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